YIN YAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YIN YAN
Largest movements
- Cash -€776
down €776 (-52.7%), from €1,472 to €696
mainly Net result for the year (-€4,664) and Trade debts (-€566)
- Receivables within one year -€182
down €182 (-8.5%), from €2,135 to €1,953
- Profit (loss) carried forward -€4,664
down €4,664 (-1.0%), from -€462,795 to -€467,458
- Other debts +€4,272
up €4,272 (+35.0%), from €12,206 to €16,478
- Trade debts -€566
down €566 (-16.5%), from €3,427 to €2,860
- Turnover -€2,344
no longer reported in 2024 (was €2,344)
- Gross operating margin +€677
up €677 (+14.7%), from -€4,610 to -€3,932
- Financial income -€439
down €439 (-93.7%), from €468 to €30
of which Non-recurring financial income: -€436
- Financial charges +€66
up €66 (+106%), from €63 to €129
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,057 | €4,099 | -€958 | -18.9% |
| Fixed assets | 21/28 | €1,450 | €1,450 | = | 0.0% |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €3,607 | €2,649 | -€958 | -26.6% |
| Amounts receivable within one year | 40/41 | €2,135 | €1,953 | -€182 | -8.5% |
| Other amounts receivable | 41 | €2,135 | €1,953 | -€182 | -8.5% |
| Cash at bank and in hand | 54/58 | €1,472 | €696 | -€776 | -52.7% |
| Total equity and liabilities | 10/49 | €5,057 | €4,099 | -€958 | -18.9% |
| Equity | 10/15 | -€444,195 | -€448,858 | -€4,664 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€462,795 | -€467,458 | -€4,664 | -1.0% |
| Amounts payable | 17/49 | €449,251 | €452,957 | +€3,706 | +0.8% |
| Amounts payable within one year | 42/48 | €449,251 | €452,957 | +€3,706 | +0.8% |
| Trade debts | 44 | €3,427 | €2,860 | -€566 | -16.5% |
| Suppliers | 440/4 | €3,427 | €2,860 | -€566 | -16.5% |
| Taxes, remuneration and social security | 45 | €433,619 | €433,619 | = | 0.0% |
| Taxes | 450/3 | €433,619 | €433,619 | = | 0.0% |
| Other amounts payable | 47/48 | €12,206 | €16,478 | +€4,272 | +35.0% |
| Turnover | 70 | €2,344 | - | -€2,344 | |
| Other operating charges | 640/8 | €629 | €632 | +€3 | +0.5% |
| Gross operating margin | 9900 | -€4,610 | -€3,932 | +€677 | +14.7% |
| Operating profit (loss) | 9901 | -€5,239 | -€4,564 | +€675 | +12.9% |
| Financial income | 75/76B | €468 | €30 | -€439 | -93.7% |
| Recurring financial income | 75 | €3 | €30 | +€26 | +758% |
| Non-recurring financial income | 76B | €465 | €30 | -€436 | -93.7% |
| Financial charges | 65/66B | €63 | €129 | +€66 | +106% |
| Recurring financial charges | 65 | €63 | €129 | +€66 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€4,833 | -€4,664 | +€169 | +3.5% |
| Profit (loss) for the period | 9904 | -€4,833 | -€4,664 | +€169 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,833 | -€4,664 | +€169 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.